The EESC fully supports the Commission proposal on the misuse of shell companies for tax purposes and its objectives. Ensuring an effective, fair taxation across the single market is crucial to favour a real recovery after the COVID-19 pandemic. The Committee supports the choice of a Directive aimed at ensuring a common legal framework among Member States. The nature of the subject matter to be regulated and the objectives pursued means that they cannot be handled through single initiatives by Member States in their respective legal systems.
Majandus- ja rahaliidu ning majandusliku ja sotsiaalse ühtekuuluvuse sektsioon (ECO) - Related Opinions
The EESC welcomes the Commission initiative for the strategy on business taxation in the 21st century. The EESC strongly supports and appreciates the fact that the Commission is aligning its work with the international discussions and agreements and encourages the Commission to pursue its Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy. The EESC is calling for uniform and globally concerted and coordinated implementation of Pillars 1 and 2 of the OECD agreement.
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